Details of the Saudi Arabia - South Africa Income and Capital Tax Treaty (2007), signed on 13 March 2007, have become available. The treaty was concluded in the English and Arabic languages, both texts being equally authentic. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: – 10% on dividends in general and 5% if the beneficial owner is a company (other than partnership) which holds directly, at least, 10% of the capital of the company paying the dividends; –   5% on interest; and –   10% on royalties. Deviations from the UN Model (2001)include that:...